This should do what you need to:
declare @t1 table(c1 nvarchar(5),c2 nvarchar(5));
declare @t2 table(c1 nvarchar(5));
insert into @t1 values ('c1','v1'),('c1','v2'),('c1','v4'),('c2','v2'),('c2','v7'),('c3','v1'),('c3','v3'),('c3','v4'),('c3','v6');
insert into @t2 values ('v1'),('v2'),('v3'),('v4'),('v5'),('v6'),('v7');
select ta.c1
,t2.c1 as c2
from @t2 t2
cross apply (select distinct c1 from @t1) ta
left join @t1 t1
on(t2.c1 = t1.c2
and ta.c1 = t1.c1
)
where t1.c1 is null
order by ta.c1
,ta.c1;
Conclusion:
c1 c2
------
c1 v3
c1 v5
c1 v6
c1 v7
c2 v1
c2 v3
c2 v4
c2 v5
c2 v6
c3 v2
c3 v5
c3 v7
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